Critical decisions on whether or not to maintain the two tax bonuses established by the government in 2022, aimed at strengthening electronic transactions in sectors prone to tax evasion, must be taken by the economic staff.
These concern the deduction from taxable income of 30% of electronic payments to specific categories of professionals, and medical expenses that count double toward meeting the required threshold of electronic receipts. Both expire at the end of the year.
On the “scale” of the economic staff for the extension or even the modification of the two tax bonuses, on the one hand will be the data on electronic payments in specific sectors of the economy from 2022 onward, as well as the results recorded in the “VAT gap”, and on the other hand the scope for the measures’ effectiveness in the “battle” against tax evasion in sectors where the… sport is thriving.
More specifically, under the “microscope” of the economic staff will be:
1. The deduction from taxable income for electronic payments to specific categories of professionals, which has been applied since 2022 and is also valid for 2026 incomes.
The measure provides that an amount equal to 30% of expenses made with electronic means of payment for fees to 20 categories of professions is deducted from taxable income, with a maximum limit of 5,000 euros annually. The list includes, among others, lawyers, plumbers, electricians, hair salons, and taxis.
The philosophy of the measure is to provide a strong financial incentive to consumers so that they pay electronically and ask for a receipt for transactions where the risk of concealing income is considered elevated.
2.The increased bonus for medical expenses, when payments for medical, dental, and veterinary services are made electronically.
These expenses are calculated at double for covering the required threshold of electronic transactions, which corresponds to 30% of the taxpayer’s annual real income. For example, an electronic payment of 300 euros for these specific services is counted as an expense of 600 euros for covering the required threshold.
The BoG message
Already, the Bank of Greece has sent a message in favor of maintaining or even expanding tax incentives for consumers, in order to curb tax evasion and strengthen tax revenues.
In the 2026 Monetary Policy Report published recently, the central bank points out that:
Despite the significant progress recorded in recent years—with the widening use of cards, the expansion of POS and their interconnection with cash registers and the electronic systems of AADE—there is still considerable room for improvement, mainly in sectors where cash transactions dominate.
Efforts for the further reduction of the VAT gap as well as the difference between actual consumption and declared incomes must continue.
This can be achieved through the even broader promotion of electronic transactions combined with the intensification of audits, especially in activities with increased participation of freelancers and self-employed persons, where transactions are largely carried out in cash.
The maintenance or even expansion of tax incentives for consumers will contribute to revealing transactions that would otherwise remain undeclared. Every electronic transaction leaves a digital footprint, limiting the scope for tax evasion and enhancing the effectiveness of tax audits.